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search ebook Required: 1. Compute the unit product cost for one storage cabinet.

ID: 2406881 • Letter: S

Question

search ebook Required: 1. Compute the unit product cost for one storage cabinet. 2. Prepare an income statement for the year. EXERCISE 8-7 Variable and Absorption Costing Unit Product Costs; Income Statements [LO1, LO2] Baxtell Company manufactures and sells a single product. The following costs were incurred during the company's first year of operations: ariable costs per unt Manufacturing Direct labour... Variable selling and administrative Fwed manufacturing overhead.. Fxed costs per year ....200000 10000 During the year, the company produced 25,000 units and sold 21,000 units. The selling price of the company's product is $65 per unit. Required: 1. Assume that the company uses absorption costing a. Compute the unit product cost. b. Prepare an income statement for the year. 2. Assume that the company uses variable costing. a. Compute the unit product cost. b. Prepare an income statement for the year. EXERCISE 8-8 Inferring Costing Method; Unit Product Cost [LO1, LO4] Exercise 8-8: Help Me Solve It Tutorial

Explanation / Answer

Income statement under Absorption Costing

Sales (A) = 21,000 x 65 = $1,365,000

Production costs:

Direct materials (25,000 x 25) 625,000

Direct labor (25,000 x 12) 300,000

Variable manufacturing overhead (25,000 x 3) 75,000

Fixed manufacturing overhead 200,000

Cost of goods produced 1,200,000

Less: Closing inventory of finished goods -192,000

Cost of goods sold 1,008,000   

Variable selling and administrative overhead 105,000

Fixed selling and administrative overhead 110,000

Total cost (B) 1,223,000

Profit (A - B) 142,000

Unit product cost = 1,200,000

25,000

= $48

Income statement under Variable Costing

Sales (A) = 21,000 x 65 = $1,365,000

Variable Production costs:

Direct materials (25,000 x 25) 625,000

Direct labor (25,000 x 12) 300,000

Variable manufacturing overhead (25,000 x 3) 75,000

Cost of goods produced 1,000,000

Less: Closing inventory of finished goods -160,000

Cost of goods sold 840,000   

Variable selling and administrative overhead 105,000

Total variable costs (B) 945,000

Contribution (A - B) 420,000

Less: Fixed manufacturing overhead - 200,000

Less: Fixed selling and administrative overhead -110,000

Profit 110,000

Unit product cost = 1,000,000

25,000

= $40